{"id":4406,"date":"2017-07-25T15:54:49","date_gmt":"2017-07-25T14:54:49","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=4406"},"modified":"2017-12-01T10:36:52","modified_gmt":"2017-12-01T09:36:52","slug":"regularisation-fiscale-accords-cooperation-publies","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/regularisation-fiscale-accords-cooperation-publies\/","title":{"rendered":"R\u00e9gularisation fiscale \u2013 Accords de coop\u00e9ration publi\u00e9s"},"content":{"rendered":"<p>La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1<sup>er<\/sup>\u00a0ao\u00fbt 2016. Dans un article pr\u00e9c\u00e9dent, les grands axes de cette proc\u00e9dure furent explicit\u00e9s.<\/p>\n<p>Pour rappel, le contribuable n\u2019a la possibilit\u00e9 d\u2019introduire qu\u2019une\u00a0d\u00e9claration de r\u00e9gularisation. Il convient donc d\u2019\u00eatre particuli\u00e8rement attentif afin de d\u00e9clarer la totalit\u00e9 des avoirs devant l\u2019\u00eatre.<\/p>\n<p>Vu les nouveaux accords internationaux organisant l\u2019\u00e9change d\u2019informations entre Etats, on ne saurait trop insister sur la n\u00e9cessit\u00e9 d\u2019une telle proc\u00e9dure vu qu\u2019elle offre l\u2019immunit\u00e9 p\u00e9nale et fiscale au contribuable.<\/p>\n<p>Deux accords de coop\u00e9ration, l\u2019un entre l\u2019autorit\u00e9 f\u00e9d\u00e9rale, la R\u00e9gion wallonne et la R\u00e9gion bruxelloise, l\u2019autre entre l\u2019autorit\u00e9 f\u00e9d\u00e9rale et la R\u00e9gion flamande, ont r\u00e9cemment \u00e9t\u00e9 publi\u00e9s.<\/p>\n<p>Ces accords organisent notamment la proc\u00e9dure de r\u00e9gularisation fiscale lorsqu\u2019il s\u2019agit de capitaux comprenant des imp\u00f4ts f\u00e9d\u00e9raux et des imp\u00f4ts r\u00e9gionaux. Ils r\u00e8glent \u00e9galement la mani\u00e8re dont des imp\u00f4ts r\u00e9gionaux peuvent \u00eatre r\u00e9gularis\u00e9s.<\/p>\n<p>Ces accords ont \u00e9galement pour objectif de garantir une s\u00e9curit\u00e9 juridique au contribuable qui r\u00e9gularise des montants pour lesquels il n\u2019est pas en mesure de d\u00e9montrer quelle partie est soumise aux imp\u00f4ts f\u00e9d\u00e9raux et quelle partie concerne des imp\u00f4ts r\u00e9gionaux.<\/p>\n<p>Vu la r\u00e9partition des comp\u00e9tences en mati\u00e8re fiscale entre les R\u00e9gions et l\u2019Etat f\u00e9d\u00e9ral, la proc\u00e9dure de r\u00e9gularisation fiscale pr\u00e9sente de nombreuses emb\u00fbches. Il convient d\u2019\u00eatre accompagn\u00e9 d\u2019un sp\u00e9cialiste en la mati\u00e8re compte tenu de cette complexit\u00e9.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1er\u00a0ao\u00fbt 2016. Dans un article pr\u00e9c\u00e9dent, les grands axes de cette&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[137],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9gularisation fiscale \u2013 Accords de coop\u00e9ration publi\u00e9s | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/regularisation-fiscale-accords-cooperation-publies\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gularisation fiscale \u2013 Accords de coop\u00e9ration publi\u00e9s | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1er\u00a0ao\u00fbt 2016. 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